Tax Laws Amendment (2012 Measures No. 6) Act 2013 (84 of 2013)

Schedule 1   Tax treatment of native title benefits

Part 1   Main amendments

Income Tax Assessment Act 1997

9   Application of amendments

(1) The amendments made by items 1, 2 and 3 apply in relation to income years starting on or after 1 July 2008.

(2) The amendment made by item 4 applies in relation to CGT events happening on or after 1 July 2008.